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      Thailand published revised visa exemption and Visa on Arrival (VoA) measures in the Royal Gazette, following Cabinet approval of a review of visa measures on 19 May 2026. The revised measures took effect on 15 September 2026 and affect tourism-related visa exemption and VoA entry routes.

      Separately, the Tourism Authority of Thailand (TAT) reminded foreign visitors that they may be asked to provide evidence of sufficient funds during entry screening. TAT states that this is an existing immigration requirement and does not introduce a new measure.1,2

      WHY THIS MATTERS

      These developments may affect foreign visitors, globally mobile employees, accompanying family members, and business travelers who rely on tourism-related visa exemption or VoA arrangements to enter Thailand. From 15 September 2026, travelers may face different eligibility rules depending on their country or territory, and the 60-day visa exemption scheme is no longer available under the revised measures. For employers, human resources, travel, and global mobility teams, the developments may require closer pre-travel checks to confirm the appropriate entry route, permitted period of stay, and supporting documents.

      Key Highlights

      • Revised visa exemption structure: Thailand will grant one visa exemption scheme per country or territory. The stated aim is to reduce overlapping visa exemption privileges that could create confusion for foreign visitors.

      • Revocation of the 60-day visa exemption scheme: The 60-day visa exemption scheme was revoked from 15 September 2026.

      • Changes to 30-day and 15-day visa exemption routes: The 30-day visa exemption scheme for tourism purposes will cover 60 eligible countries or territories. A new 15-day visa exemption scheme for tourism purposes will be introduced for two countries or territories.

      • Reduced Visa on Arrival eligibility: The VoA scheme will be revised to reduce the number of eligible countries or territories to three.

      • Tourism-only scope: The review covers only the 30-day and 15-day visa exemption schemes and the VoA scheme, all of which apply to travel for tourism purposes only.

      • Transitional treatment: Foreigners already in Thailand under current visa exemption schemes, and those who traveled to Thailand before 15 September 2026 may stay until the last date of their permitted period of stay, as indicated by the immigration stamp in their passport.

      • Proof-of-funds reminder: TAT reminds foreign visitors to keep evidence of sufficient funds ready for entry screening. Visitors may be asked to show Thai currency, an equivalent amount in another currency, or documents evidencing payment of an equivalent amount.

      • Funds amounts by entry category: The amounts visitors may be asked to show are as follows:

      Entry category

      Amount per person (THB)

      Amount per family (THB)

      Transit Visa and certain visa-exempt cases

      10,000

      20,000

      Visa on Arrival

      10,000

      20,000

      Tourist Visa

      20,000

      40,000

      Non-Immigrant Visa

      20,000

      40,000

      The proof-of-funds requirement does not apply to children under 12.

      KPMG INSIGHTS

      In light of the changes, organizations and travelers might wish to consider:

      • Organizations could review planned travel to Thailand to determine whether travelers remain eligible for their intended visa exemption or VoA route.

      • Organizations could confirm the correct visa or entry category before travel, particularly where the purpose of travel is not tourism.

      • Mobility, HR, and travel teams could remind travelers to carry readily accessible evidence of sufficient funds, valid travel documents, accommodation details, evidence of onward travel where required, and confirmation of visa or visa-exemption eligibility.

      • Organizations could check the latest nationality-specific guidance with the Immigration Bureau, the Ministry of Foreign Affairs, or the Royal Thai Embassy or Consulate-General responsible for the traveler’s place of application or departure.

      If assignees and/or their programme managers have any questions or concerns about the scope of the update, its application and potential impacts, and appropriate next steps, they should consult with their qualified professional or a member of the GMS team with KPMG in Thailand (see the Contacts section).

      ENDNOTES:

      1  The Government Public Relations Department, “Revision of Thailand’s Visa Exemption and Visa on Arrival Schemes,” published on 4 September 2026.

      2  Tourism Authority of Thailand, “Thailand entry reminder on proof of funds for foreign visitors,” published on 6 July 2026.

      Contacts

      Tanittha Cha-Um
      Tanittha Cha-Um

      Associate Director

      KPMG in Thailand

      Wanpratueng Ramgomut
      Wanpratueng Ramgomut

      Associate Director

      KPMG in Thailand

      ruangrit-khantapaet
      Ruangrit Khantapaet

      Tax Manager

      KPMG in Thailand

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      * Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.

      The information contained in this newsletter was submitted by the KPMG International member firm in Thailand.

      GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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